## Common ground
All options refer to floor-standing toilet sets, which are complete bathroom fixtures including a toilet bowl and tank mounted on the floor.
## Options at a glance
**9403.20 – Made of base metal**
- **Defining trait:** Constructed primarily from metals like steel or iron, often with a porcelain lining or coating.
- **Typical examples:** Steel-framed toilets with glazed ceramic bowls, industrial-style floor-standing models.
- **Best fit when:** The product has visible metal components (e.g., frame, tank) and is durable for heavy use.
**9403.60 – Made of wood**
- **Defining trait:** Built primarily from solid or engineered wood, typically with a sealed or non-porous surface to resist moisture.
- **Typical examples:** Wooden toilet units with resin-coated surfaces, rustic or luxury bathroom designs.
- **Best fit when:** The product has a visible wooden structure or aesthetic, and is used in decorative or high-end settings.
## Key differences
| Feature | 9403.20 (Base metal) | 9403.60 (Wood) |
|------------------|----------------------------|------------------------------|
| Primary material | Metal (steel, iron) | Wood (solid or engineered) |
| Surface finish | Porcelain-coated or painted| Sealed/resin-coated |
| Durability | High, resistant to impact | Moderate, sensitive to moisture |
| Aesthetic | Industrial, modern | Rustic, natural, luxury |
## How to choose
- Is the main structure made of metal (e.g., steel frame or tank)? → 9403.20
- Does it look like wood and have a wooden appearance? → 9403.60
## Overlaps & pitfalls
A toilet may combine both materials (e.g., wooden frame with metal fittings), but the **main structural material** determines the correct HS Code. If unclear, prioritize the dominant or visible material. Do not assume "wood" includes wood-like finishes; only count if actual wood is used in construction